ESG Investing Glossary

The reporting of suspected misconduct, illegal activity or serious risk through protected internal or external channels.

The ways workers express concerns, preferences and influence workplace decisions individually or collectively.

The knowledge, skills, capabilities, health, experience and motivation of people that contribute to organisational performance.

Universal rights and freedoms inherent to all people, including rights relating to life, dignity, equality, work, health, privacy and participation.

An ongoing process to identify, prevent, mitigate, track and communicate how an organisation addresses adverse human-rights impacts.

The ISSB's general standard for disclosing material sustainability-related risks and opportunities useful to primary users of general purpose financial reports.

The ISSB's climate disclosure standard for material climate-related risks and opportunities.

Investing with the intention to generate positive, measurable social or environmental impact alongside a financial return.

The significance of an organisation's actual or potential positive or negative impacts on people or the environment.

The processes used to define intended impacts, select metrics, collect evidence, assess outcomes and use findings to improve decisions.